Model City Tax Code | City Profile |
Tucson | |
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Tucson, AZ Post Office Box 27210, 85726
Amendments or Special Provisions:
1. Imposes a 4%
transient rental tax on rent from persons renting accommodations for less
than 30 consecutive days and a $1 per night charge per room rented, but
not as a part of the model tax code. Effective July 1, 2003 the tax rate
increased to 6%. Effective July 1, 2009, the per room per night surcharge
will be $2.Effective July 1, 2016, the per room per night surcharge will be $4.
2. Sec. 19-310.
Licensing: Duration of license; transferability; display.
(a)
Except as provided in 19-320, the privilege license shall be the
valid only for the calendar year in which it is issued unless renewed each
year by filling the appropriate application for renewal and paying the
renewal fee of twenty dollars ($20.00) which is due and payable on January
1 and shall be considered delinquent if not received on or before the last
business day of January. Application and payment for renewal must be
received within the tax collector’s office by such date to be deemed filed
and paid.
(d)
Any taxpayer who fails to renew his license on or before the date
provided in subsection (a) above shall be deemed to be operating without a
license after such date and until the appropriate application for renewal
and renewal fee of thirty dollars ($30.00) has been received by the tax
collector. |